home Buch. Accounting, auditing Бухгалтерський облік - Ловінська L. G.

Бухгалтерський облік - Ловінська L. G.

7.6. Oblіk neplachenogo ta viluchenogo kapitalu

In the oblast, the form of the zmіn statutory capitals vikoristovuyut active, regulyuyuchi, contrarny rahunki 46 "Neoplachchenie kapital" ta 45 "Viplueniy kapital".

Rahunok 46 "Neoplacheniya kapital" of the declarations for the legalization of information about the warehouse for the unpaid capital of property. Behind the debit, rahunka vidobrazhaetsya zaborgovannost zasnovnikiv (participants): for the extra charge to the statutory capitals of receivables, and takozh nimnalnosti va rtym zhiznoschenieh neoplacheniyah акцій. For a loan - repayment zabergovanosti for extraneous to the statutory capitals і nominarnaya vartit produktsii акцій. Analitic region of unpaid capitals is conducted for types of rozmischenih neoplacheniyah aktsіy i kozhnomu dormitory (participant) pіdpriemstva.

Після здійснення усіх внесків participants balances on рахунку 46 не возшається.

Rahunok 45 " Visuleniy kapital " of the recognition for the region of the Vilnius capitalit, a kind of mate bouti povinuti u razi vikupu vlasnih Aktsі y at aktsioneriv with the method of reselling abo anuljuvannya, and takozh at the time of changing the nominal vartosty acce.

Ці акції повинні бути реалізовані або анульовані beside lines no more than one rock. The protractor of the periode of rozpodil pribudku, and takozh votosuvannya і viznachennya quorum on zagalnih zborah Aktsionerіv provaditsya without uryahuvannya pridbannyh AT vlasnih accy.

For a debit, you can add money to deposits, you can turn to the participant in the partnership, you can buy shares from the accruals of the registered shares for the purchase price, for the loan, you can add the resold shares. Debetovo bali chyogo rahunka is vartim vikuplenich vlasnyh aktsіy na kynets zvіtnogo periodu (perelіk operatsi y vzhe buv navedeniyah v rozhdodnikh zaproshvyh podgotovakh chyogo rozdilu).